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Keeping the peace at Christmas – top tips for shared parenting over the festive season
Lauren Evans
As Mummery LJ noted in Sidhu & Anor v Memory Corporation Plc, “[i] cannot be emphasised too strongly that at an urgent without notice hearing for a freezing order, as well as for a search order or any other form of interim injunction, there is a high duty to make full, fair and accurate disclosure of material information to the court and to draw the court's attention to significant factual, legal and procedural aspects of the case”.
Taxpayers have the right to deduct input tax, but HMRC can deny this if it proves the taxpayer knew or should have known their transactions were linked to fraud. Recently, there has been a significant rise in HMRC correspondence denying input tax recovery on these grounds across various sectors. It is vital to address this issue carefully due to its serious potential reputational and financial consequences for businesses.
In the case of Sian Participation Corp (In Liquidation) v Halimeda International Ltd (on appeal from the BVI), the Privy Council has found that Salford Estates (No.2) Limited v Altomart Limited was incorrectly decided.
This weekend, the national press has reported on another bitter inheritance dispute, this time centred on a strawberry farm.
This contentious trust and probate litigation round-up provides a summary of a cross-section of reported decisions handed down in the courts of England and Wales in the period April 2024 - June 2024.
Lauren Evans
Roberta Draper
Christopher Perrin
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